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Tax Law, State-building and the Constitution

Tax Law, State-building and the Constitution
Author: Dominic De Cogan
Publisher:
Total Pages:
Release: 2020
Genre: Constitutional law
ISBN: 9781509923571

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Tax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption.


Tax Law, State-Building and the Constitution

Tax Law, State-Building and the Constitution
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
Total Pages: 223
Release: 2020-08-06
Genre: Law
ISBN: 1509923543

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Tax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption.


A Treatise on the Power of Special Taxation

A Treatise on the Power of Special Taxation
Author: Henry Newton Ess
Publisher: The Lawbook Exchange, Ltd.
Total Pages: 404
Release: 2004
Genre: Special assessments
ISBN: 1584774118

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Ess, Henry N. A Treatise on the Power of Special Taxation: A Critical Analysis of Special Taxes for Local and Public Improvements, Considered with Reference to the Constitution, State and Federal, and the Restrictions Therein Contained. Kansas City: Pipes-Reed Book Co., 1907. x, 389 pp. Reprinted 2004 by The Lawbook Exchange, Ltd. ISBN 1-58477-411-8. Cloth. $95. * Ess [b. 1840] warns that the power of local authorities to tax real estate to fund public improvements is a threat because it is nearly boundless. Marshalling an impressive array of contemporary cases, and historical examples from Magna Carta to the present, Ess assails the law: "The unlimited power of the English Parliament should not have been given to our city councils.... The public work contracted to be done may be ruinous to the property taxed and to the property-owner, yet the tax-bills issued for doing this injury are sacred constitutional obligations and valid to all intents and purposes in the hands of the original wrongdoer. Our state constitutions rival the constitution of Hell and far exceed it in iniquity.": Preface, v, ix.


State and Local Tax Law Explained: Navigating Legal Issues in Taxation

State and Local Tax Law Explained: Navigating Legal Issues in Taxation
Author: Quinten J. Tenley
Publisher: Book Lovers HQ
Total Pages: 192
Release: 2024-08-19
Genre: Business & Economics
ISBN:

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State and local tax law is an essential yet often misunderstood aspect of taxation, impacting individuals, businesses, and governments. State and Local Tax Law Explained: Navigating Legal Issues in Taxation offers a comprehensive and clear exploration of the principles, regulations, and legal challenges that define this crucial field. Whether you're a taxpayer seeking to understand your obligations, a business owner navigating complex tax laws, or a legal professional dealing with tax disputes, this book provides the necessary knowledge and insights, ensuring you're fully informed and knowledgeable about state and local tax law. This book delves into the nuances of state and local taxation, focusing on key issues such as income, sales, and property taxes. It also examines the evolving landscape of tax law, including the implications of landmark court rulings and emerging trends like the digital economy and multistate taxation, ensuring you're up-to-date with the latest developments in tax law. Written to make complex legal concepts accessible, this book guides you through the intricate legal frameworks that shape state and local tax law. It not only provides a practical understanding of managing compliance and resolving disputes but also empowers you to anticipate and prepare for future legal developments, ensuring you're always one step ahead. What you will find in this book: In-depth analysis of state and local income tax laws Detailed explanation of sales and use tax regulations Comprehensive overview of property tax assessment and appeals Legal strategies for handling tax disputes and litigation Insights into excise taxes and special tax regulations Exploration of emerging legal issues like digital taxation and remote sales Practical advice for tax compliance and enforcement This essential guide unlocks the complexities of state and local taxation, ensuring you're prepared for the legal challenges and opportunities ahead.


A Treatise on the Law of Taxation

A Treatise on the Law of Taxation
Author: Thomas McIntyre Cooley
Publisher:
Total Pages: 810
Release: 1881
Genre: Taxation
ISBN:

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Tax Law, State-Building and the Constitution

Tax Law, State-Building and the Constitution
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
Total Pages: 183
Release: 2020-08-06
Genre: Law
ISBN: 150992356X

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This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.


State and Local Taxation

State and Local Taxation
Author: Jerome R. Hellerstein
Publisher:
Total Pages: 904
Release: 1952
Genre: Local taxation
ISBN:

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The Unconstitutional Character and the Illegal Administration of the Income Tax Law

The Unconstitutional Character and the Illegal Administration of the Income Tax Law
Author: Albert Henry Walker
Publisher: Forgotten Books
Total Pages: 104
Release: 2017-11-06
Genre:
ISBN: 9780260384317

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Excerpt from The Unconstitutional Character and the Illegal Administration of the Income Tax Law: Demonstrated My first pamphlet on the income tax law was pub lished in October, 1913, and has gone into extensive use throughout the United States. Its character is indicated by its title The Income Tax Law, of the United States of America, Analyzed and Clarified. It contains no detailed criticism of the statute, except in incidentally specifying a few of its errors and ambiguities, without elaborating upon any of them. When it was published, the administration of the statute had not begun, and therefore could not be made a subject of discussion. During the fifteen weeks which have passed since then, no error of translation has been made known to me as occurring in that pamphlet; and it will probably always be regarded as being, what it purports to be. This second pamphlet has resulted from the applica tion to the provisions of the statute, of the relevant pro visions of the Constitution of the United States; and from the application to the administration of the stat ute, of the provisions of the statute itself, and of some of those principles of ethics and equity, which all good men regard as a proper system of moral law. The writ ing of every unquoted sentence in this pamphlet, was done with the utmost care to state with accuracy, every thing stated therein; and with a constant sense of re sponsibility to the public, and to that infinite and eter nal energy, from which all things proceed. Albert H. Walker. Park Row Building, Manhattan, New York, February 4, 1914. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


State taxation

State taxation
Author: J.R. Hellerstein
Publisher:
Total Pages:
Release: 1998
Genre:
ISBN: 9780791346440

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Systematic overview of the law of state taxation. Delineates the principle features of the law of state taxation, with discussion of the statutes, administrative interpretations, and judicial cases that comprise the law of this field. Covers also the historical background of the American state and local tax system; state uniformity and equality requirements; federal constitutional restraints on state taxation; jurisdictional restraints on state taxation; and apportionment and allocation of the tax base.